How to Adjust Advance Tax Paid for Salaried Individuals

Tax season in Pakistan can feel overwhelming, but there’s a hidden gem called “advance tax adjustments” that can significantly reduce your final tax bill. This article empowers you, the consumer, to understand how to leverage this benefit and save money!

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What is Advance Tax?

Unlike the income tax deducted from your salary, advance tax is a pre-payment system for various income sources. You essentially pay the government a portion of your estimated tax liability throughout the year. Here are some common examples of advance tax payments:

  • Token Tax: Paid on registration or renewal of your vehicle.
  • Taxes on Property Transactions: Paid when buying, selling, or transferring property.
  • Auction Taxes: Paid on purchases made through auctions.
  • Advance Taxes on Withdrawals: Applicable on large cash withdrawals from banks.
  • Taxes on Utility Bills: May be included in your electricity, telephone, and internet bills.
  • Taxes on Entertainment: Paid on things like TV plays, advertisements, functions, and gatherings.
  • Remittance Taxes: Paid when sending money abroad using cards.

The Power of Adjustment:

The beauty of advance tax lies in its adjustability. If you’ve paid any of these advance taxes during the financial year (July 1st to June 30th), you can claim them back! Here’s how:

  • Gather Proof: Collect documents like receipts, challans, tax deduction certificates or bank statements that prove your advance tax payments.
  • IT Form 3 and Your Employer: During tax season, obtain Form 3 from your employer and fill it out. Attach your proof of advance tax payments to this form.
  • Employer Adjustment: Submit the completed Form 3 and proof of payments to your accounts department. They will adjust these advance tax payments against the income tax they deduct from your salary.

Benefits of Advance Tax Adjustments:

By claiming advance tax adjustments, you unlock several advantages:

  • Reduced Tax Burden: The adjusted advance tax acts as a credit, lowering your final tax liability and potentially reducing the amount you owe to the government.
  • Tax Refunds: If your total advance tax payments exceed your actual tax liability, you may be eligible for a tax refund from the government!

By understanding and utilizing advance tax adjustments, you can become a more informed taxpayer. This strategy can significantly reduce your tax burden and potentially lead to tax refunds, putting more money back in your pocket!

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2 Comments

  1. What if the refunds/ advance tax relate to the previous financial year. My employer says there is no provision clearly mentioned in the tax ordinance which allows it. however, a normal practice by the employers is to adjust the refunds of the previous years against the current and future salaries.

    1. Employer can only adjust in the current year. Employee has to submit IT Form III alongwith documents of taxes deducted for adjustment.

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